Course Details

Income Taxation of Trusts and Estates

This course examines the rules of federal income taxation of trusts and their beneficiaries and grantors and decedent's estates. It covers the rules found in Subchapter J, Sections 641 through 691, of the Internal Revenue Code. Among the topics addressed will be the quasi-conduit regime of Subchapter J, simple and complex trusts, tax treatment of grantor trusts, income in respect of a decedent, and the special rules for trusts eligible to own S corporation stock, grantor retained annuity trusts, unitrusts, and split-interest charitable trusts. Sample problems illustrating the application of these rules will be used, and planning suggestions and practical considerations will be discussed. Registration Requirements: Estate and Gift Taxation and Individual Income Tax are suggested courses before registering. Contact instructors for more information. The class is not a biddable class for JD and non-Tax LLM students. JD and non-Tax LLM students may only enroll in this class during the drop/add period with the permission of the instructor. Evaluation Methods: Final Examination

Catalog Number: TAXLAW 655
Practice Areas: Family Law Practice AreaTaxation Practice Area
Additional Course Information: LLM tax course open to JD students, Tax Program Course


Course History

Spring 2024
Title: Income Taxation of Trusts and Estates
Faculty: Whitlock, Brian (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 8

Spring 2023
Title: Income Taxation of Trusts and Estates
Faculty: Whitlock, Brian (courses | profile)
Section: 1     Credits: 2.0
Capacity: 70     Actual: 3